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The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)

In: Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

Author

Listed:
  • Muhammad Akbar Adhi Pradana

    (Muhammadiyah University of Surakarta)

  • Eskasari Putri

    (Muhammadiyah University of Surakarta)

Abstract

Financial reports are a medium for an entity, in this case the local government to account for its financial performance to the public. Local governments must be able to present financial reports that contain quality financial information. This study aims to determine the effect of Human Resource Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports. While the population in this study were employees of Regional Apparatus Organizations (OPD) in Tegal District. The sample in this study were finance and accounting staff at OPD Tegal District. The research object used was 39 OPD, from 100 respondents who were finance and accounting staff at the Regional Apparatus Organization (OPD) of Tegal District. The results of this study prove that the competence of human resources and government accounting systems have no effect on the quality of financial reports. Meanwhile, information technology systems and internal control systems affect the quality of financial reports.

Suggested Citation

  • Muhammad Akbar Adhi Pradana & Eskasari Putri, 2022. "The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organ," Advances in Economics, Business and Management Research, in: Rahmawati Rahmawati & Mulyaningsih Tri & Arifin Taufiq & Hendarsjah Hidajat (ed.), Proceedings of the International Colloquium on Business and Economics (ICBE 2022), pages 221-230, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-066-4_19
    DOI: 10.2991/978-94-6463-066-4_19
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